Upload
rana-nader-gooda
View
221
Download
0
Embed Size (px)
Citation preview
7/29/2019 Acct_202 Fall 2012sw
1/10
1
SyllabusACCT 202
Managerial AccountingFall 2012
The American University in Cairo
School of BusinessDepartment of Accounting
Instructor name: Professor Angie Zaher
Office number: BEC 2006Office hours: Wednesday 1-2 assembly Hours/ Sunday1-2pm
E-mail address: [email protected]
Course Prerequisite: ACCT 201
TEL:
I- School Vision, Mission, and Core Values
School Vision
The School of Business sees itself becoming globally recognized as the leading business school
connecting the region to the world
School Mission
The School of Business strives to create an environment that fosters the development of
principled and innovative business leaders and entrepreneurs who can make a difference
School Core Values
Excellence in student learning, teaching, intellectual contributions and services are all
fundamental to the achievement of the school mission and the development of graduates ready to
pursue successful careers in Egypt and beyond.
Lifelong Learning
Individual development of students and fostering of a culture of lifelong learning are important
to striving for excellence.
Collaboration and Teamwork
Shared goals and actions of all those representing and associated with the school will bedemonstrated by the collective benefit of all and in regular collaboration with different
constituencies.
7/29/2019 Acct_202 Fall 2012sw
2/10
2
IntegrityPersonal integrity and ethical professional behavior represent drivers and consistent with the
schools actions and objectives.
Cultural Diversity and Exposure
Pursuing diversity in its multidimensional definition as a platform and guiding principle for all
school policies and programs.
Regional Impact
Focusing on sharing knowledge and intellectual contributions that would help realize an impact
on the markets the school serves.
Continuous Improvement
Curricula offerings should be relevant, dynamic and with operational and strategic significanceleading to a culture of continuous improvement.
Rationality in Using Resources
Rationalize and maximize the use of available human, financial and technological resources andinfrastructure.
Adaptation, Relevance and CurrencyThe regular updating of curricula and services offered to adapt to a dynamic, changing and
competitive global environment.
Community Engagement and ServiceThe importance of addressing social and community service issues and priorities
II-Mission of the Department of Accounting
Our mission is to provide a world class accounting education to serve the needs of the business
community and the accounting profession.
7/29/2019 Acct_202 Fall 2012sw
3/10
3
III-Objectives of the course: Managers make decisions about acquiring and using economic resources and need
information to help them make those decisions. Managerial/Cost accounting deals with much
of that information as well as with some of the techniques managers use in performing their
jobs. No reasonably concise definition of cost and managerial accounting captures all of its
aspects. The subject is constantly changing to adapt to technological innovations, changes in
manager's needs, and new approaches to other functional areas of business: marketing
production, finance, organizational behavior, and management.
Managerial/Cost accounting is an indispensable part of the system that provides information
to managers-the people whose decisions and actions determine the success or failure of an
organization. While cost accounting is used extensively in the manufacturing sector, it is
recognized as equally valuable for the services sector. This course is designed to develop an
understanding of cost and managerial accounting concepts and applications.
IV-Learning Goals:
The addition to the specific objectives of the course, the material and activities have been
selected to aid and support students in their progress towards achieving the following learning
goals:
1. Ethics: Each student will be able to define, analyze and evaluate ethical issues and the need
for socially responsible organizations.
2. Communication: Each student will demonstrate effective written and oral communication
Skills.
3. Leadership: Each student will be able to demonstrate knowledge of effective leadership
styles, teamwork and collaborative behavior.4. Application of Accounting Concepts: Each student will be able to demonstrate an
understanding of financial and managerial accounting concepts and applications.
5. Auditing and Tax Accounting: Each student will be able to demonstrate an understanding of
auditing and taxation concepts and applications.
V-Basic Text Book:Managerial Accounting: Tools for Business Decision Making, 6th Edition
Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso 2012.
https://www.wileyplus.com/WileyCDA/catalog/accounting/Managerial-Accounting-Tools-for-Business-Decision-Making-6th-Edition.html?descCd=toc
https://www.wileyplus.com/WileyCDA/catalog/accounting/Managerial-Accounting-Tools-for-Business-Decision-Making-6th-Edition.html?descCd=tochttps://www.wileyplus.com/WileyCDA/catalog/accounting/Managerial-Accounting-Tools-for-Business-Decision-Making-6th-Edition.html?descCd=tochttps://www.wileyplus.com/WileyCDA/catalog/accounting/Managerial-Accounting-Tools-for-Business-Decision-Making-6th-Edition.html?descCd=tochttps://www.wileyplus.com/WileyCDA/catalog/accounting/Managerial-Accounting-Tools-for-Business-Decision-Making-6th-Edition.html?descCd=tochttps://www.wileyplus.com/WileyCDA/catalog/accounting/Managerial-Accounting-Tools-for-Business-Decision-Making-6th-Edition.html?descCd=toc7/29/2019 Acct_202 Fall 2012sw
4/10
4
VI-Grading system:Point system is based on 100 points for 3 exams weighted 85 % and 15 % for assignments,
attendance, and class performance.
DescriptionGrades
Exam 1 30%
Exam 2 30%
Exam 3 (Final) 25%
Assignments (HW &In Class) 10%
Attendance & Participation 5%
The Grade distribution is as follows:
A 90 and ABOVE
A- 87 to 89.5
B+ 84 to 86.5
B 80 to 83.5
B- 77 to 79.5
C+ 74 to 76.5
C 70 to 73.5
C- 67 to 69.5
D+ 64 to 66.5
D 60 to 63.5
F Below 60
7/29/2019 Acct_202 Fall 2012sw
5/10
5
VII- Exam Schedule
Description Weight Date
Exam 1
(CH 1-3)30%
Exam 2
Ch (4-6)30%
Exam 3 (Optional)(CH 1-6)
30%
-Final Exam(7-8) 25% As per University Final ExamSchedule
VIII - Attendance:As stated in the university catalog, students are expected to attend class ON TIME and to
maintain an orderly conduct throughout the class. Students may not normally receive credit
for a course if more than three weeks of classes are missed. Details on AUC policy regarding
attendance are contained in the University Catalog.
IX -Course Outline:
Chapter Topic
Ch. 1 Introduction to Managerial Accounting
Ch. 2 Job Order Costing
Ch. 3 Process Costing
Ch. 4 Activity-Based Costing
Ch. 5 Cost-Volume-Profit Costing
Ch. 6 Cost-Volume-Profit Analysis: Additional Issues
Ch. 7 Incremental Analysis
Ch.8 Pricing
Ch. 9 Budgetary Planning
7/29/2019 Acct_202 Fall 2012sw
6/10
6
X - Course Assistantoffice Hrs: TBA
XI -Assignments:HW Policy:
HW is assigned as stated below. No late HW will be accepted. If you are missing class orsick, you can submit your hw via blackboard or via email on the due date.
Chapter Topic
HW/ assigned for thisclass
Ch. 1 Introduction to Managerial AccountingTBA
Ch. 2 Job Order Costing TBA
Ch. 3 Process CostingTBA
Ch. 4 Activity-Based CostingTBA
Ch. 5 Cost-Volume-Profit CostingTBA
Ch. 6 Cost-Volume-Profit Analysis: Additional IssuesTBA
Ch. 7 Incremental AnalysisTBA
Ch.8 PricingTBA
Grading Criteria for Assignments
Grading is as specified for each assignment on a total point scale.
XII- Academic Integrity Policy:
Preamble: Valuing the concepts of academic integrity and independent effort, the American University in Cairo
expects from its students the highest standards of scholarly conduct. The University community asserts
that the reputation of the institution depends on the integrity of both faculty and students in their
academic pursuits, and that it is their joint responsibility to promote an atmosphere conductive to such
standards. The AUC policy and procedures will be strictly applied. These procedures are contained in the
University Catalog page 69-70 and are reproduced for your careful consideration and strict adherence.
I. Academic dishonesty is not acceptable in an institution dedicated to learning or in any society. Academic
dishonesty includes, but is not limited to:
1. Cheating: using unauthorized notes, aids, or information on an examination; altering a graded work
prior to its return to a faculty member; allowing another
person to do one's own work and submitting it for grading.
7/29/2019 Acct_202 Fall 2012sw
7/10
7
2. Plagiarism: submitting material that in part or whole is not one's own work; submitting one's own work without
properly attributing the correct sources of its content.
3. Fabrication: inventing or falsifying information, data, or citation; presenting data gathered outside of acceptable
professorial guidelines; failing to provide an
accurate account of how information, data or citations were gathered; altering documents affecting academic
records; forging signatures or authorizing false information on an official academic document, grade, letter, form, ID
card, or any
Other university document, submitting false excuses for absence, delay or illness.
4. Multiple Submissions: submitting identical papers or course work for credit in more than one course without
prior permission of the instructor.
5. Obtaining or Attempting to Obtain Unfair Advantage:
a) Gaining or providing access to examination materials prior to the time
authorized by an instructor;
b) Stealing, defacing, or destroying library or research materials which can deprive
others of their use;
c) Unauthorized collaboration on an academic assignment;
d) Retaining, possessing, or circulating previously used examination materials
without the instructor's permission;
e) Obstructing or interfering with another student's academic work; or
f) Engaging in any activity designed to obtain an unfair advantage over another
student in the same course.g) Offering bribes to staff or any university employee to effect a grade change, or
gain unfair advantage over other students
6. Unauthorized Access: viewing or altering in any way computer records, modifying computer programs or
systems, releasing or distributing information gathered via unauthorized access, or in any way interfering with
the use or availability of computer systems/information.
7. Aiding and Abetting: providing material, information, or other assistance which violates the above Standards for
Academic Integrity; providing false information in connection with any inquiry regarding academic integrity.
8. Impersonation: aim personating or allowing to be impersonated by another individual during classes,
examination or other university activities.
9. Threatening harm: threatening, effecting, or encouraging bodily, professional or financial harm to any faculty,
staff, administrator or student who has witnessed or reported a violation of the Code of Ethics.
The University reserves the right to take disciplinary action as severe as dismissal according to
procedures delineated in section II~
JI. An instructor has full authority to deal with an academic dishonesty incident within the context of
his/her course. Disciplinary action may cover the range from reprimand to "F" for the course
grade. The instructor may also recommend suspension or dismissal from the University.
The instructor's action on incidents of academic dishonesty must be communicated to the student(s)
involved as well as to the Student Affairs Office and/or the office responsible for monitoring
academic integrity by her/him within two weeks of the time the instructor became aware of
the incident.
All cases of academic dishonesty are to be immediately reported to the chair of the Academicintegrity Committee and to the Chair of the instructor's department. In the case of a
recommendation for suspension or dismissal, the Academic Integrity Committee will meet
promptly to investigate, and submit a recommendation to the Provost, who is the final
authority.
All students involved in academic dishonesty will receive an official letter of warning from the
University administration, a copy of which will remain in the students' file in the department
as well as in the Student Affairs Office and/or the office responsible for monitoring academic
integrity.
III. Once the Academic Integrity Committee has given a hearing to the student and submitted its
7/29/2019 Acct_202 Fall 2012sw
8/10
8
recommendation to the Provost, no further appeal may be made unless substantial new
evidence is presented to the Chair of the Academic Integrity Commit-tee, who will evaluate
the evidence and reopen the case if deemed necessary.
*****
7/29/2019 Acct_202 Fall 2012sw
9/10
9
Date
Week of
TopicChapter/readings assigned for this class
Sept. 2 Managerial Accounting Chapter 1
Sept. 5 Managerial Accounting Chapter 1Sept. 9 Job Order Costing Chapter 2
Tue_Sept 11 Job Order Costing Chapter 2
Sept 12 Job Order Costing/ Process Costing Chapter 2 & 3
Sept 16 Process Costing Chapter 3
Tue_Sept 18 Review for Exam I (1-3)
Sept 19 Process Costing Chapter 3
Sept 23 Exam I (1-3) Chapter 4
Tue_Sept 25 ABC costing
Sept 26 ABC costing
Sept 30 ABC costing Chapter 4
Tue_Oct 2 CVP & Breakeven Analysis Chapter 5
Oct 3 CVP Analysis Chapter 5
Tue Oct 9 CVP & Breakeven Analysis Chapter 5
Oct 7 CVP: Additional Chapter 6
Oct 10 CVP: Additional Chapter 6
Thurs_Oct 11 Review for exam II (4-6)
Assembly Hour
Chapter 6
Oct 14 Exam II (4-6)Oct 17 Incremental Analysis Chapter 7
Thurs_Oct 18 Optional Make UP Exam
Assembly Hour
Exam (1-6)
Oct 21 Incremental Analysis Chapter 7
Oct 24 Incremental Analysis Chapter 7
Oct 28 Eid El Adha Holiday
Tue_Oct 30 Incremental Analysis Chapter 7
Oct 31 Chapter 8 Pricing
Nov 4 Chapter 8 Pricing
Nov. 7 Chapter 8 Pricing
Nov. 11 Review for the Exam (chapter 7 -8)
Nov. 14 Exam III (chapter 7 -8)
7/29/2019 Acct_202 Fall 2012sw
10/10
10
Nov. 18 Exam Grades
Nov. 21
Nov. 25
Nov. 28
Dec 2
Dec. 5
Dec. 9
Dec. 12 Last day of Classes/